For the purpose of calculating the compensation amount payable in any financial year during the transition period, the financial year ending 31st March, 2016, shall be taken as the base year.
Section 4: Base year.
The Goods and Services Tax (Compensation to States) Act, 2017Central Act · Act 15 of 2017
Where this provision sits
| Act | The Goods and Services Tax (Compensation to States) Act, 2017 |
|---|---|
| Section | 4 |
| Marginal note | Base year. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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